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Scottish Budget
The Scottish government’s Budget will be published on 6 February. The Budget Bill will be introduced on the same day.
Anti-money laundering
HMRC has published guidance summarising the main changes introduced by the Money Laundering and Terrorist Financing (Amendment) Regulations 2019. The regulations transpose the EU fifth anti-money laundering directive into UK law including an expanded definition of ‘tax adviser’. They take effect from 10 January.
Belgium
The synthesised text of the double taxation convention with Belgium as modified by the base erosion and profit shifting multilateral instrument has been published. The instrument came into force for the UK on 1 October 2018 and for Belgium on 1 October 2019.
Countdown Bulletin 50
The December edition of HMRC’s Countdown Bulletin updates the process for allocating part-payments to individual pension scheme members.
Supervision fees
In its guidance on fees payable to HMRC for anti-money laundering...
